New use tax registration and reporting law requires qualified purchasers to register with the SBE and report and pay use tax by April 15 of each year to report all purchases subject to use tax from the previous calendar year. Qualified purchasers required to register are businesses with $100,000 in gross receipts who do not hold a sellers or use tax direct payment permit or are not otherwise required to register. Businesses already registered with SBE must include these taxable purchases on their current sales or use tax reports.